BEWARAN&CO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BEWARAN&CO
Largest movements
- Tangible fixed assets +€17,984
up €17,984 (+30.2%), from €59,542 to €77,525
of which Furniture and vehicles: +€35,818
- Intangible fixed assets -€15,000
down €15,000 (-12.5%), from €120,000 to €105,000
- Receivables within one year -€13,734
down €13,734 (-42.5%), from €32,292 to €18,557
of which Other amounts receivable: -€14,996
- Cash +€7,793
up €7,793 (+11.2%), from €69,377 to €77,170
mainly Depreciation (+€37,145) and Net result for the year (+€33,210)
- Reserves +€33,210
up €33,210 (+32.2%), from €103,166 to €136,376
- Debts after one year -€24,729
down €24,729 (-43.3%), from €57,149 to €32,420
- Other debts -€9,994
down €9,994 (-11.8%), from €84,993 to €74,999
- Gross operating margin +€21,980
up €21,980 (+32.6%), from €67,402 to €89,383
- Taxes +€4,956
up €4,956 (+54.4%), from €9,108 to €14,063
- Depreciation +€3,650
up €3,650 (+10.9%), from €33,496 to €37,145
- Financial charges -€996
down €996 (-21.7%), from €4,584 to €3,587
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €282,479 | €279,609 | -€2,870 | -1.0% |
| Fixed assets | 21/28 | €179,542 | €182,525 | +€2,984 | +1.7% |
| Intangible fixed assets | 21 | €120,000 | €105,000 | -€15,000 | -12.5% |
| Tangible fixed assets | 22/27 | €59,542 | €77,525 | +€17,984 | +30.2% |
| Plant, machinery and equipment | 23 | €54,610 | €36,776 | -€17,834 | -32.7% |
| Furniture and vehicles | 24 | €4,931 | €40,749 | +€35,818 | +726% |
| Current assets | 29/58 | €102,938 | €97,084 | -€5,854 | -5.7% |
| Amounts receivable within one year | 40/41 | €32,292 | €18,557 | -€13,734 | -42.5% |
| Trade receivables | 40 | €16,359 | €17,620 | +€1,261 | +7.7% |
| Other amounts receivable | 41 | €15,932 | €937 | -€14,996 | -94.1% |
| Cash at bank and in hand | 54/58 | €69,377 | €77,170 | +€7,793 | +11.2% |
| Deferred charges and accrued income | 490/1 | €1,270 | €1,357 | +€87 | +6.9% |
| Total equity and liabilities | 10/49 | €282,479 | €279,609 | -€2,870 | -1.0% |
| Equity | 10/15 | €108,166 | €141,376 | +€33,210 | +30.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €103,166 | €136,376 | +€33,210 | +32.2% |
| Distributable reserves | 133 | €103,166 | €136,376 | +€33,210 | +32.2% |
| Amounts payable | 17/49 | €174,313 | €138,233 | -€36,080 | -20.7% |
| Amounts payable after more than one year | 17 | €57,149 | €32,420 | -€24,729 | -43.3% |
| Financial debts | 170/4 | €57,149 | €32,420 | -€24,729 | -43.3% |
| Amounts payable within one year | 42/48 | €117,164 | €105,813 | -€11,351 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €23,705 | €24,729 | +€1,024 | +4.3% |
| Trade debts | 44 | €5,938 | €4,906 | -€1,032 | -17.4% |
| Suppliers | 440/4 | €5,938 | €4,906 | -€1,032 | -17.4% |
| Taxes, remuneration and social security | 45 | €2,528 | €1,178 | -€1,349 | -53.4% |
| Taxes | 450/3 | €2,528 | €1,178 | -€1,349 | -53.4% |
| Other amounts payable | 47/48 | €84,993 | €74,999 | -€9,994 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,496 | €37,145 | +€3,650 | +10.9% |
| Other operating charges | 640/8 | €1,527 | €1,383 | -€144 | -9.4% |
| Gross operating margin | 9900 | €67,402 | €89,383 | +€21,980 | +32.6% |
| Operating profit (loss) | 9901 | €32,380 | €50,855 | +€18,475 | +57.1% |
| Financial income | 75/76B | €78 | €6 | -€72 | -92.2% |
| Recurring financial income | 75 | €78 | €6 | -€72 | -92.2% |
| Financial charges | 65/66B | €4,584 | €3,587 | -€996 | -21.7% |
| Recurring financial charges | 65 | €4,584 | €3,587 | -€996 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €27,875 | €47,273 | +€19,399 | +69.6% |
| Income taxes | 67/77 | €9,108 | €14,063 | +€4,956 | +54.4% |
| Profit (loss) for the period | 9904 | €18,767 | €33,210 | +€14,443 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,767 | €33,210 | +€14,443 | +77.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.